S T A T E O F N E W Y O R K
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11248
I N A S S E M B L Y
May 1, 2026
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT authorizing the Congregation Divrei Chaim to receive retroactive
real property tax exempt status
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Rockland is hereby authorized to accept
from Congregation Divrei Chaim, an application for exemption from real
property taxes pursuant to section 430 of the real property tax law with
respect to the 2023, 2024 and 2025 assessment rolls, and all of
2023-2024, 2024-2025, and 2025-2026 school taxes for the parcel conveyed
to such organization, with such parcels being located at 67 and 71
College Road, in the village of Monsey, town of Ramapo otherwise known
as Rockland county tax map section 49.18, block 1, lot 27 and section
49.18, block 1, lot 26, respectively. If accepted, the application
shall be reviewed as if it had been received on or before the taxable
status dates established for such rolls.
If satisfied that such organization would otherwise be entitled to
such exemption if such organization had acquired the subject property
and filed an application for exemption by the appropriate taxable status
date, the assessor, upon approval by the Rockland county legislature,
may grant exemption from all taxation and make appropriate corrections
to the subject rolls. If such exemption is granted and such organiza-
tion therefore shall have paid any tax with respect to the subject
rolls, the governing body or tax department may, in its sole discretion,
provide for the refund of those taxes paid and cancel any taxes, fines,
penalties, interest or tax liens remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15729-01-6